What a careless, even deportment hath your borrower! what rosy gills! what a beautiful reliance on Providence doth he manifest,—­taking no more thought than lilies!  What contempt for money,—­accounting it (yours and mine especially) no better than dross!  What a liberal confounding of those pedantic distinctions of meum and tuum! or rather what a noble simplification of language (beyond Tooke), resolving these supposed opposites into one clear, intelligible pronoun adjective!—­What near approaches doth he make to the primitive community,—­to the extent of one half of the principle at least!—­

He is the true taxer who “calleth all the world up to be taxed:”  and the distance is as vast between him and one of us, as subsisted betwixt the Augustan Majesty and the poorest obolary Jew that paid it tribute-pittance at Jerusalem!—­His exactions, too, have such a cheerful, voluntary air!  So far removed from your sour parochial or state-gatherers,—­those ink-horn varlets, who carry their want of welcome in their faces!  He cometh to you with a smile, and troubleth you with no receipt; confining himself to no set season.  Every day is his Candlemas, or his Feast of Holy Michael.  He applieth the lene tormentum of a pleasant look to your purse,—­which to that gentle warmth expands her silken leaves, as naturally as the cloak of the traveller, for which sun and wind contended!  He is the true Propontic which never ebbeth!  The sea which taketh handsomely at each man’s hand.  In vain the victim, whom he delighteth to honour, struggles with destiny; he is in the net.  Lend therefore cheerfully, O man ordained to lend—­that thou lose not in the end, with thy worldly penny, the reversion promised.  Combine not preposterously in thine own person the penalties of Lazarus and of Dives!—­but, when thou seest the proper authority coming, meet it smilingly, as it were half-way.  Come, a handsome sacrifice!  See how light he makes of it!  Strain not courtesies with a noble enemy.

Reflections like the foregoing were forced upon my mind by the death of my old friend, Ralph Bigod, Esq., who departed this life on Wednesday evening; dying, as he had lived, without much trouble.  He boasted himself a descendant from mighty ancestors of that name, who heretofore held ducal dignities in this realm.  In his actions and sentiments he belied not the stock to which he pretended.  Early in life he found himself invested with ample revenues; which, with that noble disinterestedness which I have noticed as inherent in men of the great race, he took almost immediate measures entirely to dissipate and bring to nothing:  for there is something revolting in the idea of a king holding a private purse; and the thoughts of Bigod were all regal.  Thus furnished, by the very act of disfurnishment; getting rid of the cumbersome luggage of riches, more apt (as one sings)

  To slacken virtue, and abate her edge,
  Than prompt her to do aught may merit praise,